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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
M. Devitia Putri Nilamsari
Soegijapranata Catholic University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Openness of SME Operators towards Financial and Tax Reporting: A Perspective from the Theory of Planned Behavior Stefani Fierzca Dewi; Apelina Teresia; M. Devitia Putri Nilamsari; Shandy Jannifer Matitaputty
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.959

Abstract

Financial record-keeping and taxation have become strategic priorities amid the high investment opportunities in the Metropolitan City. MSMEs are prime examples of business entities reliant on funding accessibility. The importance of financial record-keeping and taxation for MSMEs hinges on the awareness and readiness of MSMEs operators. This study aims to achieve the following objectives: (1) Understand the perspectives of MSMEs operators in Semarang City regarding financial record-keeping, (2) Explore how MSMEs operators use financial information in their business decisions, and (3) Provide an overview of MSMEs operators' perspectives in Semarang City regarding taxation. The research employs a qualitative approach with semi-structured interviews and utilizes snowball sampling for data collection. Data analysis is conducted using NVIVO software, grounded in the Theory of Planned Behavior as the analytical framework. The study reveals that MSMEs in Semarang City consider financial record-keeping and taxation fundamental, yet the utilization of financial information by MSMEs operators remains suboptimal. Key challenges include insufficient understanding of proper financial record-keeping practices, irregular and undisciplined recording habits, limited proficiency in using modern technology, and a lack of ongoing training for MSMEs operators.
Business Continuity During The Transition To Renewable Energy: A Qualitative Study of Operational And Financial Risks Management Rangga Punta Raihanda; M. Devitia Putri Nilamsari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1670

Abstract

This study aims to identify the operational and financial risks affecting the business continuity of PT Batara Batari Sinergy Nusantara during the renewable energy transition and to analyze the company’s risk management practices. The energy transition creates uncertainty for coal trading companies, particularly regarding supply stability, commodity quality, financing, and cash flow pressure. This research adopts a qualitative approach using a case study method. Data were collected through in-depth interview with the director and relevant staff, supported by a literature review. Data analysis was conducted using the ISO 31000 risk management framework, which includes risk identification, analysis, evaluation, and treatment. The findings indicate that the company faces operational risks related to biomass supply instability, biomass quality, and social risks along transportation routes, and financial risks such as limited financing, declining profit margins, and long payment cycles. Biomass quality and social risks are classified as high to very high risks requiring immediate mitigation. The company addresses these risks through strengthened quality control, supplier development, cash flow management, funding diversification, and product diversification into biomass. These findings demonstrate that ISO 31000-based risk management, supported by the company’s dynamic capabilities, plays a critical role in maintaining business continuity amid the energy transition.
Co-Authors Apelina Teresia Rangga Punta Raihanda Shandy Jannifer Matitaputty Stefani Fierzca Dewi